{"id":661,"date":"2025-03-19T10:53:50","date_gmt":"2025-03-19T09:53:50","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zaloha-z-danoveho-pohledu\/"},"modified":"2025-03-19T10:53:53","modified_gmt":"2025-03-19T09:53:53","slug":"zaloha-z-danoveho-pohledu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zaloha-z-danoveho-pohledu\/","title":{"rendered":"Z\u00e1loha z da\u0148ov\u00e9ho pohledu"},"content":{"rendered":"<p><strong>Podle profesora Fialy \u2013 dnes soudce \u00dastavn\u00edho soudu \u2013 je spoluvlastnictv\u00ed v\u00a0soukrom\u00e9m pr\u00e1vu \u201evyn\u00e1lez \u010f\u00e1bla\u201c. Pokud bych m\u011bl tento p\u0159\u00edm\u011br pou\u017e\u00edt pro oblast dan\u00ed, lze \u0159\u00edci, \u017ee v\u00a0dan\u00edch je t\u00edmto \u010f\u00e1blov\u00fdm vyn\u00e1lezem z\u00e1loha.<\/strong><\/p>\n<p>V\u00a0praxi se m\u016f\u017eeme setkat s\u00a0r\u016fzn\u00fdmi pojmy pro platbu, kter\u00e1 p\u0159edch\u00e1z\u00ed samotn\u00e9mu poskytovan\u00e9mu pln\u011bn\u00ed \u2013 z\u00e1loha, platba p\u0159edem, kauce. V\u00a0dal\u0161\u00edm textu je pou\u017e\u00edv\u00e1n pro tyto platby pojem \u201ep\u0159edm\u011btn\u00e9 platby\u201c. Pro spr\u00e1vn\u00e9 da\u0148ov\u00e9 \u201euchopen\u00ed\u201c takov\u00e9 platby, je nezbytn\u00e9, zn\u00e1t p\u0159esn\u00e9 zn\u011bn\u00ed dan\u00e9ho kontraktu. Pro \u00fa\u010dely dne\u0161n\u00edho \u010dl\u00e1nku si nadefinujeme jednotliv\u00e9 pojmy n\u00e1sledovn\u011b:<\/p>\n<ul>\n<li><strong>Z\u00e1lohu<\/strong> lze ch\u00e1pat jako platbu poskytnutou odb\u011bratelem, kter\u00e1 bude n\u00e1sledn\u011b \u2013 po spln\u011bn\u00ed vlastn\u00edho pln\u011bn\u00ed \u2013 z\u00fa\u010dtov\u00e1na.<\/li>\n<li><strong>Platba p\u0159edem<\/strong> se vyzna\u010duje t\u00edm, \u017ee se jedn\u00e1 o platbu ve v\u00fd\u0161i 100 % za poskytovan\u00e9 pln\u011bn\u00ed a je uhrazena p\u0159ed samotn\u00fdm pln\u011bn\u00edm ze strany dodavatele.<\/li>\n<li><strong>Kauce<\/strong> \u2013 jedn\u00e1 se v\u00a0podstat\u011b o \u201ez\u00e1ruku\u201c poskytnutou odb\u011bratelem dodavateli pln\u011bn\u00ed.<\/li>\n<\/ul>\n<p>Je t\u0159eba zd\u016fraznit, \u017ee v\u00fd\u0161e uveden\u00e9 definice plat\u00ed pouze pro tento \u010dl\u00e1nek, v\u00a0praxi je v\u017edy nutn\u00e9 pe\u010dliv\u011b zkoumat jejich obsah a to z\u00a0konkr\u00e9tn\u00edho soukromopr\u00e1vn\u00edho ujedn\u00e1n\u00ed (smlouvy)!<\/p>\n<h2>I. Z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c)<\/h2>\n<p>Pro \u00fa\u010dely ZDP je rozhoduj\u00edc\u00ed, zda osoby poskytuj\u00edc\u00ed \u010di p\u0159ij\u00edmaj\u00edc\u00ed p\u0159edm\u011btn\u00e9 platby vedou da\u0148ovou evidenci \u010di jsou \u00fa\u010detn\u00edmi jednotkami. Pro dal\u0161\u00ed text plat\u00ed, \u017ee se p\u0159edm\u011btn\u00e9 platby t\u00fdkaj\u00ed standardn\u00edch v\u00a0obecn\u00e9 rovin\u011b da\u0148ov\u011b uznateln\u00fdch obchodn\u00edch transakc\u00ed.<\/p>\n<h3>1. Osoby vedouc\u00ed da\u0148ovou evidenci<\/h3>\n<h4>a) Z\u00e1loha<\/h4>\n<p>Pokud poplatn\u00edk uhrad\u00ed z\u00e1lohu, jedn\u00e1 se o da\u0148ov\u011b uznateln\u00fd v\u00fddaj. Je samoz\u0159ejmost\u00ed, \u017ee nap\u0159. z\u00e1loha na dlouhodob\u00fd majetek nen\u00ed da\u0148ov\u011b \u00fa\u010dinn\u00e1. V\u00a0t\u00e9to souvislosti bych upozornil na \u00a7 5 odst. 10 p\u00edsm. b) ZDP \u2013 pokud je z\u00e1loha poskytnuta osob\u011b spojen\u00e9, kter\u00e1 vede \u00fa\u010detnictv\u00ed, mus\u00ed poskytovatel t\u00e9to z\u00e1lohy o uhrazenou z\u00e1lohu zv\u00fd\u0161it z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob, pokud nebylo do konce zda\u0148ovac\u00edho obdob\u00ed toto pln\u011bn\u00ed vy\u00fa\u010dtov\u00e1no.<\/p>\n<p>Jde-li obecn\u011b o zdaniteln\u00fd p\u0159\u00edjem, podl\u00e9h\u00e1 u p\u0159\u00edjemce p\u0159ijat\u00e1 z\u00e1loha zdan\u011bn\u00ed.<\/p>\n<h4>b) Platba p\u0159edem<\/h4>\n<p>U odb\u011bratele se jedn\u00e1 o da\u0148ov\u011b \u00fa\u010dinn\u00fd v\u00fddaj v\u00a0okam\u017eiku platby a u dodavatele zrcadlov\u011b o zdaniteln\u00fd p\u0159\u00edjem.<\/p>\n<h4>c) Kauce<\/h4>\n<p>Kauce nen\u00ed da\u0148ov\u00fdm v\u00fddajem u pl\u00e1tce kauce a na druh\u00e9 stran\u011b u p\u0159\u00edjemce kauce nepodl\u00e9h\u00e1 tato platba zdan\u011bn\u00ed, proto\u017ee se u n\u011bj jedn\u00e1 ve sv\u00e9 podstat\u011b o z\u00e1vazek tuto kauci vr\u00e1tit.<\/p>\n<h3>2. Osoby vedouc\u00ed \u00fa\u010detnictv\u00ed<\/h3>\n<h4>a) Z\u00e1loha<\/h4>\n<p>Podle \u00fa\u010detn\u00edch p\u0159edpis\u016f se jedn\u00e1 u pl\u00e1tce z\u00e1lohy o pohled\u00e1vku evidovanou na \u00fa\u010dtu 314 a u p\u0159\u00edjemce z\u00e1lohy o z\u00e1vazek evidovan\u00fd na \u00fa\u010dtu 324. Vzhledem k\u00a0tomu, \u017ee \u00fa\u010dty z\u00a0\u00fa\u010dtov\u00e9 t\u0159\u00eddy 3 nevstupuj\u00ed do v\u00fdsledku hospoda\u0159en\u00ed pota\u017emo do z\u00e1kladu dan\u011b, nem\u00e1 z\u00e1loha u osob vedouc\u00edch \u00fa\u010detnictv\u00ed dopad do dan\u011b z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<h4>b) Platba p\u0159edem<\/h4>\n<p>Pokud osoba vedouc\u00ed \u00fa\u010detnictv\u00ed poskytne platbu p\u0159edem, mus\u00ed zn\u00e1t obdob\u00ed, kter\u00e9ho se dan\u00e1 platba t\u00fdk\u00e1 a podle toho bude platbu p\u0159edem rozpou\u0161t\u011bt do n\u00e1klad\u016f jednotliv\u00fdch zda\u0148ovac\u00edch obdob\u00ed. Pro \u010dasov\u00e9 rozli\u0161en\u00ed pou\u017eije \u00fa\u010det 381.<\/p>\n<p>Pro p\u0159\u00edjemce platby p\u0159edem plat\u00ed zrcadlov\u011b opa\u010dn\u00e1 situace \u2013 p\u0159ijatou platbu bude rozpou\u0161t\u011bt do v\u00fdnos\u016f dle jednotliv\u00fdch zda\u0148ovac\u00edch obdob\u00ed a to p\u0159es \u00fa\u010det 384.<\/p>\n<h4>c) Kauce<\/h4>\n<p>Zde plat\u00ed obdobn\u00e9 \u00fa\u010dtov\u00e1n\u00ed jako u z\u00e1loh tzn. p\u0159es \u00fa\u010dty \u00fa\u010dtov\u00e9 t\u0159\u00eddy 3, kdy ani na stran\u011b pl\u00e1tce kauce ani na stran\u011b p\u0159\u00edjemce nen\u00ed dopad na dani z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<h2>II. Z\u00e1kon o dani z\u00a0p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eZDPH\u201c)<\/h2>\n<p>V <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zakon-o-dph-co-obsahuje-a-jak-s-nim-pracovat\/\">Z\u00e1kon\u011b o dani p\u0159idan\u00e9 hodnoty<\/a> nen\u00ed pou\u017e\u00edv\u00e1n pojem z\u00e1loha, platba p\u0159edem ani kauce, z\u00e1kon pracuje s pojmem <strong>p\u0159ijat\u00e1 \u00faplata.<\/strong> ZDPH stanov\u00ed pro r\u016fzn\u00e9 typy pln\u011bn\u00ed odli\u0161n\u00e9 okam\u017eiky pro p\u0159izn\u00e1n\u00ed dan\u011b \u010di pro p\u0159izn\u00e1n\u00ed samotn\u00e9ho pln\u011bn\u00ed. P\u0159ijet\u00ed \u00faplaty je ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f v\u00fdznamn\u00fdm okam\u017eikem pro povinnosti p\u0159iznat da\u0148, neplat\u00ed to v\u0161ak pro v\u0161echny typy pln\u011bn\u00ed, jak je patrno z\u00a0n\u00e1sleduj\u00edc\u00edho textu.<\/p>\n<h3>Tuzemsk\u00e1 pln\u011bn\u00ed<\/h3>\n<p>Z\u00e1kladn\u00ed princip pro stanoven\u00ed okam\u017eiku, kdy <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/vite-kdy-vam-vznika-povinnost-odvest-dph\/\">vznik\u00e1 povinnost p\u0159iznat da\u0148<\/a>, \u0159\u00edk\u00e1, \u017ee povinnost p\u0159iznat da\u0148 vznik\u00e1 <strong>ke dni<\/strong> <strong>uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed nebo ke dni p\u0159ijet\u00ed \u00faplaty a to k\u00a0tomu dni, kter\u00fd nastane d\u0159\u00edve.<\/strong><\/p>\n<h3>Dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu<\/h3>\n<p>P\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu, kter\u00e9 <strong>nen\u00ed od DPH osvobozeno<\/strong> s\u00a0n\u00e1rokem na odpo\u010det dan\u011b, vznik\u00e1 povinnost p\u0159iznat da\u0148 <strong>ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed nebo ke dni p\u0159ijet\u00ed \u00faplaty a to k\u00a0tomu dni, kter\u00fd nastane d\u0159\u00edve.<\/strong><\/p>\n<p>P\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu, na kter\u00e9 se <strong>vztahuje osvobozen\u00ed<\/strong> od dan\u011b s n\u00e1rokem na odpo\u010det dan\u011b, vznik\u00e1 povinnost p\u0159iznat uskute\u010dn\u011bn\u00ed tohoto dod\u00e1n\u00ed k <strong>patn\u00e1ct\u00e9mu dni v m\u011bs\u00edci, kter\u00fd n\u00e1sleduje po m\u011bs\u00edci, v n\u011bm\u017e bylo zbo\u017e\u00ed odesl\u00e1no nebo p\u0159epraveno do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu<\/strong>. Pokud v\u0161ak byl <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/danovy-doklad-a-jeho-nalezitosti\/\">da\u0148ov\u00fd doklad<\/a> vystaven p\u0159ed patn\u00e1ct\u00fdm dnem m\u011bs\u00edce, kter\u00fd n\u00e1sleduje po m\u011bs\u00edci, v n\u011bm\u017e bylo zbo\u017e\u00ed odesl\u00e1no nebo p\u0159epraveno do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu, je pl\u00e1tce povinen p\u0159iznat uskute\u010dn\u011bn\u00ed tohoto dod\u00e1n\u00ed <strong>ke dni vystaven\u00ed da\u0148ov\u00e9ho dokladu<\/strong>.<\/p>\n<h3>Po\u0159\u00edzen\u00ed zbo\u017e\u00ed z\u00a0jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu<\/h3>\n<p>Pokud pl\u00e1tce \u010di osoba identifikovan\u00e1 po\u0159izuje zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu s m\u00edstem pln\u011bn\u00ed v\u00a0tuzemsku, vznik\u00e1 jim povinnost p\u0159iznat da\u0148 <strong>k patn\u00e1ct\u00e9mu dni v m\u011bs\u00edci, kter\u00fd n\u00e1sleduje po m\u011bs\u00edci, v n\u011bm\u017e bylo zbo\u017e\u00ed po\u0159\u00edzeno.<\/strong> Pokud v\u0161ak byl da\u0148ov\u00fd doklad vystaven p\u0159ed patn\u00e1ct\u00fdm dnem m\u011bs\u00edce, kter\u00fd n\u00e1sleduje po m\u011bs\u00edci, v n\u011bm\u017e bylo zbo\u017e\u00ed po\u0159\u00edzeno, vznik\u00e1 pl\u00e1tci nebo identifikovan\u00e9 osob\u011b povinnost p\u0159iznat da\u0148 <strong>ke dni vystaven\u00ed da\u0148ov\u00e9ho dokladu<\/strong>.<\/p>\n<p>P\u0159i po\u0159\u00edzen\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu podle \u00a7 16 odst. 4 a 5 ZDPH vznik\u00e1 pl\u00e1tci povinnost p\u0159iznat da\u0148 <strong>dnem p\u0159em\u00edst\u011bn\u00ed zbo\u017e\u00ed do tuzemska<\/strong>.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        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Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/661\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h3>Dovoz zbo\u017e\u00ed<\/h3>\n<p><strong>Propu\u0161t\u011bn\u00edm zbo\u017e\u00ed do celn\u00edho re\u017eimu<\/strong> voln\u00e9ho ob\u011bhu, do\u010dasn\u00e9ho pou\u017eit\u00ed s \u010d\u00e1ste\u010dn\u00fdm osvobozen\u00edm od dovozn\u00edho cla nebo kone\u010dn\u00e9ho u\u017eit\u00ed je podle ZDPH zdaniteln\u00e9 pln\u011bn\u00ed uskute\u010dn\u011bno a t\u00edmto dnem vznik\u00e1 povinnost p\u0159iznat nebo zaplatit da\u0148.<\/p>\n<h3>Poskytnut\u00ed slu\u017eby a dod\u00e1n\u00ed zbo\u017e\u00ed osobou neusazenou v\u00a0tuzemsku<\/h3>\n<p>Pokud <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/identifikovane-osoby\/\">pl\u00e1tce \u010di osoba identifikovan\u00e1<\/a> p\u0159ijme slu\u017ebu s\u00a0m\u00edstem pln\u011bn\u00ed v\u00a0tuzemsku od osoby neusazen\u00e9 v\u00a0tuzemsku, vznik\u00e1 p\u0159\u00edjemci slu\u017eby povinnost p\u0159iznat da\u0148 z\u00a0t\u00e9to slu\u017eby <strong>ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed \u010di ke dni p\u0159ijet\u00ed \u00faplaty a to k\u00a0tomu dni, kter\u00fd nastane d\u0159\u00edve. <\/strong>Obdobn\u011b to plat\u00ed u dod\u00e1n\u00ed zbo\u017e\u00ed s\u00a0mont\u00e1\u017e\u00ed \u010di instalac\u00ed.<\/p>\n<p>P\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed s\u00a0m\u00edstem pln\u011bn\u00ed v\u00a0tuzemsku pl\u00e1tci, vznik\u00e1 tomuto pl\u00e1tci povinnost p\u0159iznat da\u0148 <strong>ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed \u010di ke dni p\u0159ijet\u00ed \u00faplaty a to k\u00a0tomu dni, kter\u00fd nastane d\u0159\u00edve.<\/strong><\/p>\n<h3>Uskute\u010dn\u011bn\u00e1 pln\u011bn\u00ed mimo tuzemsko<\/h3>\n<p>P\u0159i poskytnut\u00ed slu\u017eby mimo tuzemsko vznik\u00e1 povinnost p\u0159iznat toto pln\u011bn\u00ed (nikoliv samoz\u0159ejm\u011b da\u0148) <strong>k\u00a0datu uskute\u010dn\u011bn\u00ed pln\u011bn\u00ed \u010di ke dni p\u0159ijet\u00ed \u00faplaty a to k\u00a0tomu dni, kter\u00fd nastane d\u0159\u00edve. <\/strong>Obdobn\u011b to plat\u00ed p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed s\u00a0mont\u00e1\u017e\u00ed \u010di instalac\u00ed.<\/p>\n<p>Pro \u00faplnost je dobr\u00e9 z\u00e1v\u011brem zd\u016fraznit, \u017ee p\u0159ijet\u00ed z\u00e1lohy &#8211; p\u0159ijat\u00e9 \u00faplaty p\u0159ed vlastn\u00edm zdaniteln\u00fdm pln\u011bn\u00edm \u2013 <strong>se nezapo\u010d\u00edt\u00e1v\u00e1 do obratu pro \u00fa\u010dely ZDPH.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Podle profesora Fialy \u2013 dnes soudce \u00dastavn\u00edho soudu \u2013 je spoluvlastnictv\u00ed v\u00a0soukrom\u00e9m pr\u00e1vu \u201evyn\u00e1lez \u010f\u00e1bla\u201c. Pokud bych m\u011bl tento p\u0159\u00edm\u011br pou\u017e\u00edt pro oblast dan\u00ed, lze &#8230;<\/p>\n","protected":false},"author":14,"featured_media":8839,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,13],"tags":[94,82],"class_list":["post-661","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-sprava-dane","tag-sprava-dane","tag-zaloha-na-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/661","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=661"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/661\/revisions"}],"predecessor-version":[{"id":9467,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/661\/revisions\/9467"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/8839"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}